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Article 10 For the re-exportation or re-importation of any goods temporarily imported or exported at another place, the holder of ATA carnet or consignee or consignor of goods temporarily imported or exported under the non-ATA carnet shall, upon the strength of the customs documents bearing the seal of the local competent customs office, go through the re-exportation or re-importation formalities in the customs office of the place of entry or exit.

第十条 异地复运出境、进境的暂时进出境货物,ATA单证册持证人、非ATA单证册项下暂时进出境货物收发货人应当持主管地海关签章的海关单证向复运出境、进境地海关办理手续。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的,海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》,依法变卖被扣留的货物或者其他财产,并以变卖所得抵缴税款。

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People's Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer.

第九条 纳税义务人自海关填发税款缴款书之日起15日内缴纳税款的,海关应当解除扣留措施,并向纳税义务人制发《中华人民共和国海关解除扣留通知书》,随附发还清单,将有关货物、财产发还纳税义务人。

The Townshend Acts were so unpopular in Boston that customs officials requested naval and military assistance. Commodore Samuel Hood complied by sending the fifty-gun warship HMS Romney, which arrived in Boston Harbor in May 1768.[5] On June 10, 1768, customs officials seized the Liberty, a sloop owned by leading Boston merchant John Hancock, on allegations that the ship had been involved in smuggling. Bostonians, already angry because the captain of the Romney had been impressing local sailors, began to riot. Customs officials fled to Castle William for protection.

由於汤森法案在波士顿的抗议声不断,海关官员於是向英国要求增援更多的海军陆军来协助,海军准将Samuel Hood得知消息后,派遣配备50支炮管的HMS Romney军舰前往协助,该军舰并於1768年五月抵达波士顿海港。1768年6月10日,海关以走私罪名逮捕了一艘名为the Liberty的单桅帆船,船长名为John Hancock,一位在波士顿占有重要地位的商人,最后,因为HMS Romney军舰的船长强迫当地水手转来为他自己的军舰工作,使得波士顿人们终於忍无可忍开始暴动,让波士顿的海关人员逃往威廉城堡避难。

Where, except due to force majeure, goods under Customs control are damaged, destroyed or irrecoverably lost during the period of Customs control, the person who is obliged to keep such goods shall bear the corresponding liability for duty payment.

除不可抗力外,在保管海关监管货物期间,海关监管货物损毁或者灭失的,对海关监管货物负有保管义务的人应当承担相应的纳税责任。

Thereupon altogether ceases, and from and after such delivery to the Customs the Carrier is not liable with respect to any all claims for loss, damage, delay, non-delivery and/or misdelivery of the goods, the care, custody and proper delivery having been taken over by the Customs.

二十五、根据委内瑞拉和多米尼加共和国港口的法规,承运人应将货物提交给海关,此后,货物不再受承运人所控制或处置,承运人的责任和义务同时消除,自从交货给海关之后,承运人不负责任何有关货物灭失、损失、延误、未交货和/或错交货的索赔,照料、保管和正确交货均由海关接手处理。

As under the laws and regulations of Venezuelan and the Dominican Republic ports, the Carrier is required to make delivery of the goods to the Customs after which the goods are no longer subject to the Carrier's control or disposition, the carrier's liability and responsibility in any capacity thereupon altogether ceases, and from and after such delivery to the Customs the Carrier is not liable with respect to any all claims for loss, damage, delay, non-delivery and/or misdelivery of the goods, the care, custody and proper delivery having been taken over by the Customs.

二十五、根据委内瑞拉和多米尼加共和国港口的法规,承运人应将货物提交给海关,此后,货物不再受承运人所控制或处置,承运人的责任和义务同时消除,自从交货给海关之后,承运人不负责任何有关货物灭失、损失、延误、未交货和/或错交货的索赔,照料、保管和正确交货均由海关接手处理。

There he worked for the feudalism exploitation in the private banks and pawnshops, vending salt, shipping goods along canals and also for the plunderous invasion by smuggling opium and trading unlawfully.

随后在殖民政府和海关工作的十年间,积累了大量的国际法律知识、国际经济知识等,并熟悉大量海关法例、国际海关规章制度,同时开始了资本的原始积累。

It shall be responsible for the management of the sectoral standards of customs and shall undertake the following duties

第七条 海关总署法制部门是海关行业标准的主管部门,负责统一管理海关行业标准,承担下列职责

In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

第三十二条海关可以要求纳税义务人提供确定商品归类所需的有关资料;必要时,海关可以组织化验、检验,并将海关认定的化验、检验结果作为商品归类的依据。

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